Nonprofit · EIN 23-7010813
ARMAND HAMMER FOUNDATION MICHAEL A HAMMER
Tax-exempt · CARPINTERIA, CA 93013
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2022 | 990-PF | $2,092,442 | $4,973,034 | -$2,880,592 | $89,259,712 | $19,629,552 | $69,630,160 |
Financial details: 990-PF for the year ended December 31, 2022
Revenue
- Dividends
- $783,836
- Interest
- $61,729
- Net gain from sales of assets
- $1,168,454
- Other income
- $78,423
Expenses
- Grants and similar amounts paid
- $833,656
- Compensation of officers, directors and key employees
- $515,000
- Salaries, compensation and benefits (total)
- $221,000
- Disbursements for charitable purposes
- $2,715,943
- Excise tax on investment income
- $25,467
Balance sheet and other
- Total assets, start of year
- $94,980,694
- Total assets, end of year
- $89,259,712
- Total liabilities, end of year
- $19,629,552
- Net assets, end of year
- $69,630,160
- Fair market value of assets
- $89,951,839
- Qualifying distributions
- $2,715,943
- Net investment income
- $2,092,442
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-PF for the year ended December 31, 2022, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL A HAMMER 1033 WEST BAY ROAD SUITE 404, GRAND CAYMAN, CJ | PRESIDENT/CHAIRMAN/CEO/DIRECTOR | 40 | $505,000 |
| DAVID R SMITH 369 S DOHENY DRIVE 153, BEVERLY HILLS, CA 90211 | CHIEF ADMINISTRATOR Highest-paid employee | 40 | $221,000 |
| JIM FRASIER PO BOX 2305, GRAND CAYMAN, CJ | DIRECTOR | 1 | $10,000 |
| VIKTOR HAMMER 1985 RIVIERA DR 103-187, MOUNT PLEASANT, SC 29464 | DIRECTOR | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 3501 VIA REAL, CARPINTERIA, CA 93013-3048
- In care of
- % DAVID J CREAGAN JR
- Signed the 990-PF
- VIKTOR HAMMER, PRESIDENT
- Phone
- (615) 917-0903
- Return prepared by
- BENNETT THRASHER LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 23-7010813 or by the name ARMAND HAMMER FOUNDATION MICHAEL A HAMMER.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | Not on file |
| 2023 | December 31, 2023 | May 15, 2024 | Not on file |
At risk of automatic revocation
None of the last three returns is in the IRS public files. The IRS revokes tax-exempt status after three consecutive years without a return. Recent filings can take a few weeks to appear.
IRS record
- EIN
- 23-7010813
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 1968
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $89,259,712
- Income (IRS master file)
- $4,693,853
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2022 | $2,092,442 | $4,973,034 | $89,259,712 | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7010813).
Questions about ARMAND HAMMER FOUNDATION MICHAEL A HAMMER
- What is the EIN of ARMAND HAMMER FOUNDATION MICHAEL A HAMMER?
- The employer identification number (EIN) of ARMAND HAMMER FOUNDATION MICHAEL A HAMMER is 23-7010813.
- Is ARMAND HAMMER FOUNDATION MICHAEL A HAMMER tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1968.
- Are donations to ARMAND HAMMER FOUNDATION MICHAEL A HAMMER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does ARMAND HAMMER FOUNDATION MICHAEL A HAMMER file?
- Form 990-PF. Private foundations file every year.
- When is the next return of ARMAND HAMMER FOUNDATION MICHAEL A HAMMER due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ARMAND HAMMER FOUNDATION MICHAEL A HAMMER last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2022.
- Who are the officers and directors of ARMAND HAMMER FOUNDATION MICHAEL A HAMMER?
- The 990-PF for the year ended December 31, 2022 lists 4 people; 3 received compensation from the organization, the highest $505,000 (MICHAEL A HAMMER, PRESIDENT/CHAIRMAN/CEO/DIRECTOR).
- How much revenue does ARMAND HAMMER FOUNDATION MICHAEL A HAMMER have?
- On its 990-PF for the year ended December 31, 2022 it reported revenue of $2,092,442, expenses of $4,973,034 and total assets of $89,259,712 at year end.
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